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State and Local Government Law

University of Michigan Law School

Journal

Property tax

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Full-Text Articles in Law

Dispossessing Resident Voice: Municipal Receiverships And The Public Trust, Juliet M. Moringiello Jan 2020

Dispossessing Resident Voice: Municipal Receiverships And The Public Trust, Juliet M. Moringiello

University of Michigan Journal of Law Reform

The residents of struggling cities suffer property dispossessions both as individual owners and as municipal residents. Their individual dispossessions are part of a cycle that often begins with industrial decline. In Detroit, for example, more than 100,000 residents have lost their homes to tax foreclosure over a four-year period that bracketed the city’s bankruptcy filing. Falling property values, job losses, and foreclosures affect municipal budgets by reducing tax revenues. As individual dispossessions exacerbate municipal financial crises, residents can also face the loss of municipal property. Struggling cities and towns often sell publicly owned property—from parks to parking systems—to balance municipal …


Dispossessing Detroit: How The Law Takes Property, Mary Kathlin Sickel Jan 2020

Dispossessing Detroit: How The Law Takes Property, Mary Kathlin Sickel

University of Michigan Journal of Law Reform

Introduction for the University of Michigan Journal of Law Reform's Symposium “Dispossessing Detroit: How the Law Takes Property,” hosted on November 9 and 10, 2019.


Inhibiting Intrastate Inequalities: A Congressional Approach To Ensuring Equal Opportunity To Finance Public Education, Joshua Arocho Jan 2014

Inhibiting Intrastate Inequalities: A Congressional Approach To Ensuring Equal Opportunity To Finance Public Education, Joshua Arocho

Michigan Law Review

What is the purpose of the international law on armed conflict, and why would opponents bent on destroying each other’s capabilities commit to and obey rules designed to limit their choice of targets, weapons, and tactics? Traditionally, answers to this question have been offered on the one hand by moralists who regard the law as being inspired by morality and on the other by realists who explain this branch of law on the basis of reciprocity. Neither side’s answers withstand close scrutiny. In this Article, we develop an alternative explanation that is based on the principal–agent model of domestic governance. …


Difficulties In Achieving Coherent State And Local Fiscal Policy At The Intersection Of Direct Democracy And Republicanism: The Property Tax As A Case In Point, Mildred Wigfall Robinson May 2002

Difficulties In Achieving Coherent State And Local Fiscal Policy At The Intersection Of Direct Democracy And Republicanism: The Property Tax As A Case In Point, Mildred Wigfall Robinson

University of Michigan Journal of Law Reform

Professor Robinson explores the uneasiness present when acts of "direct democracy" through means of voter referenda and ballot initiatives conflict with the ideals of representative government, using fiscal matters, such as the property tax, as an example.

Part I explores the changes that have taken place in the last two decades in voter strategy and in patterns of judicial interpretation, briefly reviewing the history of the property tax focusing on taxpayer reaction to long overdue attempts at administrative reform, and showing how that effort indirectly contributed to the "taxpayer revolt. "It further examines how and why broad-scale attempts to utilize …


Preferential Property Tax Treatment Of Farmland And Open Space Under Michigan Law, Ronald Henry Jan 1975

Preferential Property Tax Treatment Of Farmland And Open Space Under Michigan Law, Ronald Henry

University of Michigan Journal of Law Reform

This note will attempt to explain the new Michigan statute and evaluate the effectiveness of this type of legislation as a means of preserving open space and farmland from conversion to more intensive use.


Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed. Jun 1954

Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.

Michigan Law Review

Appellant express company, a Delaware corporation, did only interstate business within the state of Virginia. Virginia levied a state tax on intangible personal property and money owned by express companies doing business within the state, and set off their real estate and tangible personal property for local levies. In addition to the property tax, the Virginia statute provided for an "annual license tax . . . for the privilege of doing business in this State." The tax was "equal to two and three-twentieths per centum upon the gross receipts . . . earned in this State on business passing through, …